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    <title>2018 (1) TMI 702 - CESTAT NEW DELHI</title>
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    <description>The appeal was allowed by remand, directing the original authority to reconsider the valuation of clearances made to related companies. The Tribunal found merit in the assessee&#039;s argument that independent sales to non-related parties could guide the valuation for related transactions. The issue of the relationship between the parties was contested and required further examination in line with the amended Valuation Rules. The impugned order was set aside, granting the assessee an opportunity to present additional evidence, particularly regarding independent sales, for a fresh evaluation of the issues.</description>
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      <title>2018 (1) TMI 702 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=353966</link>
      <description>The appeal was allowed by remand, directing the original authority to reconsider the valuation of clearances made to related companies. The Tribunal found merit in the assessee&#039;s argument that independent sales to non-related parties could guide the valuation for related transactions. The issue of the relationship between the parties was contested and required further examination in line with the amended Valuation Rules. The impugned order was set aside, granting the assessee an opportunity to present additional evidence, particularly regarding independent sales, for a fresh evaluation of the issues.</description>
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